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UNITED STATES DEPARTMENT OF AGRICULTT T RE 
FAR™ SECURITY ADMINISTRATION 
AND 

BUREAU OF AGRICULTURAL ECONOMICS 
DIVISION OF LAND ECONOMICS 
REGION VI 


LANDS OWNED BY THE STATE OF MISSISSIPPI 
THROUGH TAX REVERSION 

* 

by 

C. G. Henderson 
and 

John T* Caldwell 


DATA COMPILED A T U MAPS PREPARED 

by 

WORKS PROGRESS ADMINISTRATION FOR T -MISSISSIPPI *- 

DIVISION OF WOMEN’S & PROFESSIONAL PROJECTS 


OFFICIAL PROJECT NO. 65-62-4177 and 165-62-6999 

i_ c. /us - u> jl. — o o 6 j 



NOVEMBER, 1937 


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CONTENTS 


Page 



Foreword. 3 

Mississippi’s Problem. 4 

The General Property Tax. 4 

Summary of Laws in Mississippi Governing Delinquency, Reversion, 

and Redemption of Lands. 7 

Delinquency and Sale. 7 

Reversion and Redemption. 8 

Sale on Long Term Contract. 8 

Cancellation of Contract of Sales. 9 

Renting and Leasing of State Lands... 9 

Quantities of State Owned Land by Counties. 10 

The Delta Overflow Area. 14 

The Delta Backwater Area. 15 

The Reversion Farm Land Area. 15 

The Cut-Over Land Area. 16 

Indefinite Land Descriptions. 17 

Resales of State Land. 19 

The Status of Drainage Liens on State Owned Lands. 21 

Effect of Reversion on Tax Base. 22 

Summary of Findings and Conclusions. 22 

Proposals for Continued Study. 22 

Proposed Administrative Set-Up for State Owned Lands. 23 

Appendix. 26 

List of Citations of Mississippi Laws Relative to Tax 

Reversion. 26 

Tables Containing Data Relative to Tax Reversion. 29 


CHARTS 


Figure 1. Proportion of Total Area of the State Owned Through 

Tax Reversion. 10 

Figure 2. Lands Owned by State of Mississippi Through Tax Re¬ 
version, January 1, 1936. 11 

Figure 3. Percent of Land State Owned January 1, 1936, by 

Counties. 12 

Figure 4. Proportion of Land in Each County State Owned as of 

January 1, 1936. 13 

Figure 5. Net Increase in Lands Owned by the State Through Tax 

Reversion During Two-Year Period, 1934-1935. 17 

Figure 6 . Indefinitely Described Land on Land Commissioner’s 

Rolls. 18 

Figure 7. Percent of Land on Land Roll to January 1, 1936, In¬ 
definitely Described. 20 


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FOREWORD 


In addressing an inter-regional conference of the Land Use Planning 
Section held at Memphis, Tennessee, in April 1936, the Washington Chief of 
the Section gave the following as his conception of the purpose of land use 
planning: "To assist in bringing about a best long-time use of rural land 
resources with due regard to the individual, withal in accord with bene¬ 
ficial public policy." 

This assistance consists of research which suggests avenues of so¬ 
lution to what are determined to be land use problems. Thus, investiga¬ 
tions of tax delinquency on rural real estate become one of the functions 
of land use planning. The hasty exploitation of the magnificent timber 
resources of parts of Mississippi, because of unsound tax policies, il¬ 
lustrates the fact that this is a problem of land use as much as a prob¬ 
lem of public finance. These lands no longer yield the revenue necessary 
to support public services. The tendency for such lands, more often better 
suited for forest and grazing, to be developed into uneconomical farming 
units makes the problem, of land use all the more significant. Such de¬ 
velopment increases the demands for public services without a correspond¬ 
ing increase in tax revenues. The above condition is no more important 
than where inequitable tax assessments have forced rural people to lose 
their homos. This often results in an increase in tenancy. When thousands 
of acres of land revert to the state for non-payment of taxes, a challenge 
is presented to the public to prevent further misuse or mistreatment of 
the land resources. 

The study of lands maturing to the state for non-payment of taxes 
therefore becomes a problem for the land use planner. Such a study in¬ 
volves the location of such lands, the circumstances under which they be¬ 
came state owned, and a determination of the uses for which they are best 
suited. This report, which is based on an inventory of state owned lands, 
purports to be the first step in such a research program— 

It should be stated that this office is conscious of certain 
limitations to the absolute accuracy of this report. It can bo no more 
accurate than the state and county records from which the data were taken. 
The WPA clerks who did the major part of the copying and transcribing 
were susceptible to making minor errors. 


1 / For assistance in collecting the data upon which this study is based, 
acknowledgement is duo Mr. R. D. Moore, State Land Commissioner, and 
his Office Force, and Mr. Charles G. Deaton, Jr., Junior Economist, 
Office of the State Land Planning Specialist, who also assisted in 
the preparation of the report. Special acknowledgement is due Mr. 

A. S. Coody, Secretary, and Mr. Leigh Watkins, Jr., Director of Re¬ 
search, Mississippi State Tax Commission, for special aid given in 
criticizing the manuscript. 


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LANDS OWNED BY THE STATE OF MISSISSIPPI THROUGH TAX REVERSION 

JANUARY 1, 1936 


MISSISSIPPI’S PROBLEM 

In a state where for generations the general property tax has been 
tho principal source of revenue for supporting the state and local govern¬ 
ment it is inevitable that from time to time considerable delinquency in 
payment will occur. This is true of Mississippi. The reason for this 
might be placed under three heads: (1) the increased tax burden on proper 
ty from year to year due to additional public services; (2) depletion of 
soil fertility; and (3) deflation of land values during periods of low 
priced agricultural products. One result of this tax delinquency, all the 
more conspicuous during periods of low prices, is the acquisition of thou¬ 
sands of acres of land by the state. The laws governing this procedure, 
the manner of enforcement, and the facilities for such enforcement all 
reflect peculiarly upon the amount and character of land thus acquired. 

It is the purpose of this report to acquaint Mississippians with 
the principal facts relating to the quantity, use, and disposition of such 
lands. The following subjects are used as a basis for discussion and 
analysis in the presentation of these facts. 

1. Tax delinquency and reversion laws. 

2. Quantities and percentages of state owned land by counties. 

3. Illustrative material consisting of tables and maps. 

4. Proposals for continued study. 


THE GENERAL PROPERTY TAX 

The problem of tax delinquency is broadly stated in the first 
paragraph of this report. In Mississippi the state tax of eight mills 
(only five in 1934 and four in 1935) is a small burden upon the landowner. 
In Bolivar county, for instance, the average assessed value per acre of 
cultivable land in 1934 was $32.89 - the highest average valuation of any 
county in the state. This valuation at eight mills demands twenty-six 
cents revenue per acre. 

On tho other hand, tho cost of supporting local governmental ser¬ 
vices and the consequent pyramiding of school, road, levee, and drainage 
district taxes is borne to a large degree by the general property tax. 
Reduction of assessments has often resulted in higher millage rates, and 
the burden is much the same. A decline in the prices of agricultural pro¬ 
ducts is usually reflected in the inability of landowners to meet taxes. 

Tho general property tax has declined in importance since 1930 as 
a moans of obtaining state revenues (Appendix Table 5), whereas there has 
been no such decline in this tax for local units. (Appendix Table 6.) 

The passage of the Homestead Exemption Act, which exempts only state taxes 


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further accentuates the importance of the general property tax as a local 
rather than a state problem. 

Paradoxically, the title to land sold for taxes, if not redeemed 
within two years after sale, does not revert to the county but to the 
state. This is in accord with the general American practice which vests 
the title to lands in the sovereign state. Failure to pay taxes revests 
the title in this sovereign owner for ultimate disposal in a manner bene¬ 
ficial to the whole citizenship. Taxes are not imposed on lands which 
have reverted to the state. Thus, an immediate consequence of this pro¬ 
cedure is to increase the tax burden on the remaining acreage comprising 
the tax base for the local governmental units. 

There are two aspects of the general property tax which present 
themselves in a study of tax delinquency in Mississippi. First, there is 
the essence of the tax itself to be considered; does it meet the two re¬ 
quirements of a tax - fairness and certainty? Secondly, is the adminis¬ 
tration of the tax such that it is collected with fairness and certainty? 

As to the first of these questions there is little that can be 
said which does not immediately lead into controversy. Presumably, the 
general property tax is levied in proportion to the value of the property. 
Presumably, the property upon which it is levied, especially real estate, 
affords a stable foundation or base for the tax. Finally, the general 
property tax has long been regarded as possessing the virtue of certainty 
of collection. But to assume that these theoretical characteristics of 
the general property tax have been preserved in Mississippi is to assume 
an untrue situation. This is an admission that practically, or adminis¬ 
tratively, many of these attributes of the general property tax have 
failed in the face of changing conditions and shifting values, especially 
at the hands of those elected officials charged with its proper adminis- 
tration. 


A more intensive search into the history of the general property 
tax system in Mississippi would reveal, more than likely, that each suc¬ 
ceeding term of office had found the administration of the tax more diffi¬ 
cult from one or all of several causes, o.g., (1) the mounting costs of 
local governmental services with the attendant need for higher tax levies 
or values inevitably leading to inequity in the valuation of respective 
tracts of land; (2) carelessness in the keeping of the records; (3) favor¬ 
itism in the fixing of assessed valuation (customarily occurring as a 
result of the system of electing the assessment and collection officers); 
or (4) a lowering of penalties for non-payment and other means of enforce¬ 
ment which have resulted in public apathy toward tax: evasion. 

Particularly in certain sections of Mississippi has public indif¬ 
ference to rigid tax administration become a definite cause of delinquency. 
The stringency of conditions during the depression produced more delin¬ 
quency and made it moro commonplace. Taxpayers who had formerly looked 
askance at the fellow who refused to pay his taxes for one cause or an¬ 
other found themselves and their neighbors unable to meet the annual tax 
bill. Thus, faced with their own inability to pay, their former attitude 


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that tax obligations should be met promptly was transformed into either a 
contrasting indifference to the enforcement of the revenue laws against 
third parties or an actual condoning of the avoidance of them. In the 
face of this lukewarm public support of their endeavors and even oppo¬ 
sition to the strict performance of their duties, enforcement officers 
also found themselves growing more lax and indifferent, a two-edged situ¬ 
ation which gathered momentum of itself, cutting deeper and deeper into 
public morale. 

In land taxation in Mississippi as in Arkansas ,T the ultimate penal 
ty contemplated in the law is loss of ownership.”-/ A relaxation or leni¬ 
ency in the enforcement of this "ultimate penalty" could obviously become 
a serious malpractise. This investigation into tax reverted land apparent 
ly substantiates the existence of such an attitude at the present time. 

The fact that on January 1, 1936, there were over 1,700,000 acres of tax 
reverted land on the state land rolls is either evidence itself or admits 
of the assumption that all delinquency is not involuntary. This is better 
understood, of course, when it is known that the larger part of this acre¬ 
age consists of unimproved land having little or no commercial value at 
the present time. 

Avoiding as far as possible any specific or unwise allegations, a 
report of this nature attempts to present the principal facts concerning 
the existing tax reverted lands in the State of Mississippi. The infer¬ 
ences are impersonal, being directed at an unfortunate condition which has 
grown into the system of general property taxation, and they should be ac¬ 
cepted with tho recognition that there are multitudes of local exceptions 
to every bad condition. However, the public-spirited citizen will examine 
these facts for clues to local and state-wide reform. 

The following paragraph is reprinted here from a bulletin entitled 
"Tax Delinquent Rural Lands in Arkansas," page 24: 

"In land taxation the ultimate penalty contemplated in law 
is loss of ownership. Tho point is reached in Arkansas 
taxation where there is little danger of such loss. In¬ 
different administration of the law, in addition to the 
interpretation of the lew itself, has added to the de¬ 
ficiency of tax titles. Leniency on the part of both 
state and local governments is a second important cause 
of tax delinquency. If no penalty is enforced for de¬ 
linquency, there is no inducement to pay taxes on time. 

The elimination of penalties in tax collection has be¬ 
come characteristic not only of the property tax but of 
other taxes collected by the state. No instance is known 
by the writer where any legal measures have been taken 
to collect the personal property tax. This tax in practice 
threatens to become voluntary in both assessment and col¬ 
lect ion." .5/ 


2/ Arkansas Experiment Station Bulletin 311, page 24, by C. 0. Brannen. 
3/ Ibid. 


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Conditions in Mississippi might not he quite as had as those pic¬ 
tured above. However, the concise language offers a characterization well 
adapted to the situation in Mississippi. The same author quoted above 
continues later hy describing how in Arkansas the technicalities of the 
law are used by lawyers entirely on the side of the taxpayer, and the main 
purpose of the laws, insuring proportionate assessment of property on the 
basis of value, is thus completely outmoded..1/ Facts which follow in this 
report indicate a similar situation in Mississippi, especially in regard 
to the treatment of land descriptions. 

An investigation of the causes and operation of tax delinquency 
in Texas resulted in these two statements: 

"Out of this number (364,238) of cases subject to sale for 
taxes, only 932 tax sales were recorded. The risk of losing 
the farm from a failure to pay the taxes being no greater 
than this is undoubtedly a cause of the failure to pay."J?/ 

Again, it is certain that conditions in Mississippi are not quite 
as deplorable as the figures for Texas would indicate for that state. How¬ 
ever, the significance of the figures lies not in the preciseness of their 
applicability to Mississippi but in the possibility which they evince. 

The state has the legal right to remove occupants of lands owned 
by the state through tax reversion, but so far as is knovm this has never 
been done. Thus, since the prior owner is allowed to remain on the land 
indefinitely, the loss of ownership may not mean the loss of land. 

The rural tax situation in Mississippi today is realistically re¬ 
flected in the large number of acres of state owned land, which were con¬ 
siderably augmented during the recent depression. Now that "times” are 
swinging upward, it is well that the citizens of this state consider their 
own present situation and hazards to the system which the experience of 
neighboring states portends. 


SUMMARY OF LAWS IN MISSISSIPPI GOVERNING DELINQUENCY, 
REVERSION, AND REDEMPTION OF LANDS 


Delinquency and Sale 


1. General property taxes are payable in Mississippi on Janu¬ 
ary 1 of each year and are delinquent after February 1 of the same year. 
Installment payments of one-half of taxes on or before February 1, one- 
fourth on or before May 1, and one-fourth on or before August 1, are per¬ 
mitted in an effort to reduce delinquency. 


4 J Ibid, page 26. 

5/ "Tax Delinquency on Farm Real Estate in Texas," Texas Agricultural 
Experiment Station, Bulletin 507, page 3, by L. P. Gabbard. 


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2. Upon failure to pay the first installment, the lands are adver¬ 
tised to be sold on the first Monday in April. Those delinquent for the 
second or third installment are advertised for sale on the third Monday of 
September following. 

3. The sale is made to the highest bidder, provided that the 
amount bid covers the taxes due plus costs and charges accrued. 

Reversion and Redemption 

1. In case no adequate bid is made when the lands are offered for 
sale, the land is stricken off to the state, subject to redemption. 

2. Following this action an owner or any persons for him with his 
consent may redeem his land by paying within two years the amount of taxes 
for which the land was sold, plus interest and charges accruing since the 
date of delinquency, plus all taxes and other accruals during the period 
of delinquency. (An emergency act of 1934 fixes the period for redemption 
at three years but applies only to 1931 and 1932 delinquencies.) Redemp¬ 
tion of land is made through the chancery clerks of the respective counties. 

3. If the owner does not redeem his land within the time allotted 
to him, the land matures to the state or to the tax purchaser if there was 
one. 


4. When title vests in the state, any person may secure a patent 
or title to such land from the State Land Commissioner by paying an amount 
at least equal to the taxes for which the land sold, plus costs and damages. 
The purchaser must moke application to the Land Commissioner in writing. 

The application includes a correct description of the land to be purchased; 
the name and address of the former owner and the name of the person to 
whom the land was assessed at the time of sale; the present occupant of 

the land, if any; the nature and value of improvements on the land; and 
the approximate quantity of merchantable timber. 

The monoy for the land is paid into the State Treasury on the re¬ 
ceipt warrant of the Auditor of Public Accounts. The treasury receipt is 
given to the Land Commissioner for purchase money, and this receipt is 
filed with the Land Office. 

5. The law states that its provisions are to be liberally con¬ 
strued, with the idea of getting as much land as possible back into private 
ownership and thus on the tax rolls. 

6 . It is the policy of the present administration to sell patents 
only to original owners or to others who have the consent of the original 
owners in the form of an affidavit. 

Sale on Long Term Contract 


By an Act passed in 1936 the Land Commissioner, with the approval 
of the Governor, may contract to sell any land owned by the state through 


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tax reversion. The principal requirements follow: 


1. The purchase price required in the contract for the sale of 
state forfeited tax land shall he the same as that required in direct sale 
of tax forfeited land. A part of the purchase price is paid in cash and 
the balance paid in equal installments over a period not to exceed five 
years. 


2. The purchaser shall agree not to cut any merchantable timber 
or commit waste of any kind on such lands without the permission of the 
Land Commissioner until the patent is received. 

3. The contract of sale cannot be transferred or assigned with¬ 
out the written consent of the Commissioner. 

4. All applications must be made on written forms, prepared by 
the Attorney General and approved by the Land Commissioner, which are kept 
on file in the Land Office as public records. 

5. The purchaser in the contract of sale agrees to pay all in¬ 
stallments of the purchase price and ell taxes, and special assessments 
that may become due during the continuance of the contract. 

Cancellation of Contract of Sales 


1. If taxes become delinquent on lands which are contracted for 
sale, the tax collector shall within thirty days certify such fact in 
writing to the Land Commissioner. 

2. Within thirty days after the Land Commissioner ascertains that 
there is a delinquency in the payment of taxes on such lands, he shall 
cancel the contract of sale and notify the purchaser and county officials 
so that such land can be stricken from the assessment rolls. 

3. The portion of the purchase price paid by the purchaser shall 
be forfeited, and he shall lose all rights which he had under the contract 
of sale. 


Renting and Leasing of State Lands 


1. The Land Commissioner, with the approval of the Governor, may 
rent or lease lands belonging to the state for a period not exceeding one 
year. 

2. No state lands may be rented to individuals or groups of persons 
for hunting or fishing purposes. 

3. The state has all lien rights and remedies accorded to land¬ 
lords, but no notice is necessary on the part of the state to terminate 
the leases or rental contracts. All such contracts automatically terminate 
on the date provided for in the leases or contracts. 


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QUANTITIES OF STATE OWNED LAND BY COUNTIES 

The State of Mississippi on January 1, 19.36, owned 1,711,441 acres 
of land which it had acquired through tax reversion. This was 5.8 per cent 
of the state's total area. On January 1, 1934, state ovjned lands comprised 
only 4.5 per cent of the state's area. (Figure 1.) 

Proportion of Total Area of the State Owned Through Tax Reversion 


X 


\ 


\ 




s 


\ 


All Other Land 



1.3 $ 


/ 


/ 


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^ 29,671,680 acres total area of Mississippi. 

1,331,117 acres, or 4.5$ of the state's area, owned 
through tax reversion January 1, 1934. 

380,324 acres, or 1.3$ of the state’s area, net 
"■*^3 increase from January 1, 1934 to January 1, 1936. 

1,711,441 acres, or 5.8$ of the state's area, owned 
through tax reversion January 1, 1936. 


Figure 1. The net increase in lands owned through reversion in 1935 
(there were no maturities in 1934) amounted to 1.3$ of the 
total area of the state or an increase of 28.6$ over the 
total lands on the land rolls on January 1, 1936. 

It will be noticed on the maps, Figures 2, 3, and 4, that there 
are four groups of counties which contained the greater part of the state 
owned land on January 1, 1936. A common characteristic applies to the 


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FIGURE 2. LANDS OWNED BY STATE OF MISSISSIPPI 
THROUGH TAX REVERSION, JANUARY 1,1936 


OATA COMPILED FROM RECOROS OF THE 
STATE LAND COMMISSIONER'S OFFICE 


PREPARED BY! 

STATE LAND PLANNING SPECIALIST 
REGION VI 


UNITED STATES DEPARTMENT OF AGRICULTURE 

BUREAU OF AGRICULTURAL ECONOMICS 

AND 

FARM SECURITY ADMINISTRATION 
IN COOPERATION WITH 

WORKS PROGRESS ADMINISTRATION 


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2.6 TO 5.0 


DATA COMIPLED FROM RECORDS OF THE 
STATE LAND COMMISSIONER'S OFFICE 


PREPARED BY: 

STATE LAND PLANNINO SPECIALIST 
RE8I0N VI 


UNITEO STATES DEPARTMENT OF AGRICULTURE 

BUREAU OF ASRICULTURAL ECONOMICS 
AND 

FARM SECURITY ADMINISTRATION 
IN COOPERATION WITH 

WORKS PROGRESS ADMINISTRATION 


5.1 TO 75 

7.6 & ABOVE 


FARMLAND 

REVERSIOF 

AREA 


DELTA S* 
BACKWATER 
AREA 


CUT-OVER 
*- AREA 


DELTA 


OVERFLOW 


AREA 


FIGURE 3. PERCENT OF LAND STATE OWNED 
JANUARY I, 1936, BY COUNTIES 




PERCENT 
2.5 8. BELOW 


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J MAT J | 

r 


1.20,871 ACRES, 

THE AVERAGE AMOUNT 
OF LAND STATE OWNED 
PER COUNTY. 

17.11441 ACRES OWNED BY THE 
STATE OF MISSISSIPPI THROUGH 
TAX REVERSION ON JANUARY 

1,1936 , 




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FIGURE 4. PROPORTION OF LAND IN EACH 
COUNTY STATE OWNED 
AS OF JANUARY l t 1936 


Ol MAT I 

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DATA COMPILED FROM RECOROS OF THE 
STATE LAND COMMISSIONER'S OFFICE 


PREPARED BY: 

STATE LAND PLANNING SPECIALIST 
REGION VI 


UNITED STATES DEPARTMENT OP AGRICULTURE 

BUREAU Of AGRICULTURAL ECONOMICS 
AND 

FARM SECURITY ADMINISTRATION 
IN COOPERATION WITH 

WORKS PROGRESS ADMINISTRATION 



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reversion in practically every county in a group, and altogether tho four 
groups of counties represent the effect of four causes of delinquency and 
reversion. The county groups and the characteristic cause of reversion 
each represents are as follows: 

The Delta Overflow Area 

The three counties - Tunica, Quitman, and Panola - are situated 
in an area in the upper Yazoo River Basin which is subject to periodic 
overflow from the Yazoo, Coldwater, and Tallahatchie Rivers. Because of 
these inundations, thousands of acres of potential crop land remained idle 
pending the construction of drainage ditches or control of flood waters. 
Lumber companies particularly recognized the immediate value of these 
timbered lands and were instrumental in establishing drainage enterprises 
in this section of the state. 

Naturally, the cutting of the timber was accompanied by the opening 
up of land for farming and the creation of a new economic interest behind 
the movement for extension of drainage enterprises. However, the farm de¬ 
velopment was most vigorous during periods of high farm prices. During 
these periods of inflation the owners anticipated an adequate farm income 
to take care of bond maturities and interest. 

Meanwhile, a third interest entered the picture. Lumber companies 
had become holders of large acreages of land from which the merchantable 
timber had been cut but which wore still subject to taxes and drainage 
assessments. The disposal of this land could be accomplished either by 
selling it to individuals for farming purposes or permitting it to revert 
to the state for non-payment of taxes. Both methods were resorted to, re¬ 
sulting in the state emerging as owner of thousands of acres of undeveloped 
land. 


During the deflationary period of 1929-1933 those farmers who had 
participated in drainage enterprises found the combination of high fixed 
overhead costs of drainage indebtedness and low priced agricultural products 
an obstacle to their recovery. Thus, they were forced to permit some of 
their developed acreage to become tax delinquent. As a consequence of 
this wholesale reversion of land, bondholders of the drainage districts 
were faced with the choice of losing their entire equity or of compromising 
with the debtors by scaling down the debt. The latter course was chosen 
and is proving to be an incentive in further developing the area. 

The fixed overhead of farm lands involved private debts which 
operated in many instances to prevent rather than induce delinquency. The 
holders of mortgages on such lands, many of them life insurance companies, 
paid these taxes rather than lose their oquity. 

The undeveloped acres were the lands on which tax-paying was unduly 
burdensome, especially where these lands were in drainage districts and 
were subject to that additional assessment. In the drainage districts of 


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Tunica, Quitman, and Tallahatchie counties, where much of the state owned 
land is found, the land is only about 50 per cent developed. 

The proportion of land in this area which was state owned through 
tax reversion on January 1, 1936, is especially heavy, as shown by the 
following comparison of three Delta Overflow Counties with the average for 
the state: 


THE STATE... 5.8# 

Quitman. 21.0# 

Tunica. 10.8# 

Tallahatchie. 10.8# 


(See Appendix Table 1) 
The Delta Backwater Area 


Issaquena, Humphreys, and Sharkey counties are located in the lower 
part of the Yazoo Delta. A substantial part of this area is subject to 
backwater from the Mississippi River. This hazard has retarded the de¬ 
velopment of all except the higher lands. Even in the drainage districts 
located in these backwater areas the land is only about 15 per cent de¬ 
veloped. In the past, timber has constituted the principal productive use 
of the land. After the merchantable timber was cut, lumber companies found 
it unprofitable to pay taxes, which resulted in an enormous percentage of 
the land reverting to the state. 

The following comparison shows the unusually heavy percentage of 
land in these three counties which was state owned through tax reversion 
on January 1, 1936: 


THE STATE. 5.8# 

Issaquena. 38.2# 

Humphreys. 19.7# 

Sharkey. 12.8# 


(See Appendix Table 1) 

The Reversion Farm Land Area 


Clay, Webster, Choctaw, and Chickasaw counties, in the eastern 
part of north central Mississippi, have an unusually large proportion of 
their land now owned by the state through tax reversion. The state proper¬ 
ty in this area is principally submarginal farm land, which, during de¬ 
flationary periods, is unable to support the fixed costs. 

The fact that this is farming land has possibly encouraged a cer¬ 
tain amount of leniency in the enforcement of the tax collection procedure 
through land sales. It is possible that some farm owners have allowed their 


6/ Computed for a report on "Settlement Areas" from information supplied 
“ by the Federal Land Bank of New Orleans. 


15 - 





































land to revert, knowing that they might continue to use the land unmo¬ 
lested until it was possible for them to redeem it. 

The following is a comparison of percentages of the approximate 
total area in the four counties of the Reversion Farm Land Area which was 
state owned through tax reversion on January 1, 1936: 

THE STATE. 5,8$ 

Clay. 15,3$ 

Webster. 14.1$ 

Choctaw. 13,0$ 

Chickasaw. 8.8$ 

(See Appendix Table 1) 

The Cut-Over La nd A rea 

Over the southern part of Mississippi there remains only the resi¬ 
due of a tremendous resource. This residue consists of abandoned mills 
and villages, stranded industrial workers, and the cut-over timberland. 
Along with these more tangible evidences of the wholesale exploitation of 
the forest resources, there also exist the problems of relief to a desti¬ 
tute people in rural areas and the problem of local finance. The latter 
is a direct outcome of the removal of the principal base for the property 
tax. Closely allied to this problem of local finance is its more real¬ 
istic deponent, thousands and thousands of acres of tax forfeited lands. 
Most of it was formerly listed under the names of lumber companies, who, 
finding it extremely unprofitable to continue to pay taxes on the unpro¬ 
ductive denunded lands, permitted it to sell for taxes. 

Five contiguous counties, Stone, Perry, George, Harrison, and 
Greene, illustrate the heavier proportions of land which have reverted in 
this Cut-Over Land Area. Except for George county the per cent of in¬ 
definite descriptions is low. (Appendix Table 2.) 

A comparison of percentages of total land area which was owned by 
the state through tax reversion as of January 1, 1936, shows: 


THE STATE. 5.8$ 

Stone. 21.3$ 

Perry. 18.7$ 

George. 14.3$ 

Harrison. 10.3$ 

Greene. 10.2$ 


(See Appendix Table 1) 

The small amount of reversion in northeast Mississippi, as shown 
on the map in Figure 2, might be due, to some extent, to an apparent laxity 
in enforcing tax laws. However, taxes for the support of local govern¬ 
mental units are not as heavy in this section as in some parts of central 
and south Mississippi. This fact might have considerable effect in pre¬ 
venting delinquency. 


- 16 



































During the two-year period, 1934-19.35, there was an increase of 
380,324 acres on the state land rolls. (Figure 5.) This increase occurred 
in spite of the heavy resales during 1934 and 1935, which suggests that 
during deflationary periods a significant increase in tax reverted lands 
can be expected. (Appendix Tables 3 and 4.) The counties having the 
largest percentages of their area state owned on January 1, 1934, also 
experienced the heaviest net increases during the two-year period ending 
January 1, 1936. This indicates that certain causes of delinquency are 
more or loss fundamental to particular areas. 

Net Increase in Lands Owned by the State Through Tax Reversion 

During Two-Year Period, 1934-1935 


1,331,117 acres 


1,711,441 acres 


Jan. 1, 1934 Jan. 1, 1936 
Lands Owned Through Tax Reversion 


Figure 5. During the two-year period from January 1, 1934 to Decem¬ 
ber 31, 1935, there were 585,999 acres of land maturing 
to the state for non-payment of taxes. There were no 
maturities in 1934 duo to the extension of time from two 
to three years for redeeming land. Therefore, these 
maturities were for 1935 and resulted from the tax sales 
in 1932. Lands sold back to individuals during this two- 
year period amounted to 205,675 acres, leaving a net in¬ 
crease of 380,324 acres. 


INDEFINITE LAND DESCRIPTIONS 

There were 227,885 acres of state owned land on January 1, 1934, 
listed under indefinite descriptions which invalidated the state’s title. 
This was 17 per cent of the total lands owned by the state through tax 
reversion on that date. Indefinitely described maturities were 7 per cent 
of all land which matured during 1935. (Appendix Table 2.) 


17 





















































Lands which mature to the state after the designated lapse of two 
years (three years during the emergency period, 1933-35) are "certified” 
to the state by the chancery clerk. The law requires that these lists of 
certified lands must sufficiently and accurately describe each plot. In 
case insufficient or inaccurate descriptions are given, they must be re¬ 
turned to the county for correction. A 1936 law requires that the Attor¬ 
ney General ascertain what descriptions come under this category, that he 
order them to be stricken from the county lists of maturities, and that the 
state relinquish title to them. 

In practice, however, few lands are ever stricken off the state 
land rolls for indefiniteness of descriptions. Hence, there are large num¬ 
bers of descriptions which might bo classed as uncertain or indefinite, as 
shown in Figure 6. Summarily, this means that there are thousands of acres 
of land officially off tho tax assessment rolls as state land to which the 
state has no valid title. 


Indefinitely Described Land on Land Commissioner’s Rolls 


State Owned Lands as of 
January 1, 1934 


/ 


/ 


/ 




\ 


\ 


v 



Ho♦ of acres 

1,103,232 

227,885 


1,331,117 


Definitely described 
Indefinitely described 
Total 


No. of acres 

544,692 

41,307 


585,999 


Figure 6. On January 1, 1934, land under indefinite descriptions 
amounted to 17$ of tho total land owned by the state, 
whereas only 7 % of the maturities in 1935 wore under in¬ 
definite descriptions. 


18 - 



























Figure 7 reveals that counties with high percentages of lands 
listed under indefinite descriptions are grouped in three specific areas: 
(1) north central and northeast Mississippi where most of the indefinite 
descriptions apply to farms; (2) the Delta; and (3) southwest Mississippi 
where English and Spanish grants make definite descriptions practically 
impossible due to their irregularity and non-conformance to regular sec¬ 
tions and townships. 

The percentage that indefinite descriptions were of the total land 
that matured during 1935 was less than the percentage that indefinite de¬ 
scriptions were of total state owned land on January 1, 1934. This may 
indicate one of two things or a combination of the two: (1) that more 
lands which are listed under definite descriptions are sold back to indi¬ 
viduals than lands which are listed under indefinite descriptions, leaving 
an accumulation of indefinite descriptions; or (2) that the relative amount 
of indefinite descriptions is declining. (Appendix Table 2.) 

A state tax deed is considered good title in the judgment of the 
courts, except for indefinite descriptions and procedural errors made by 
officers holding the tax sale. A decrease in the amount of land under in¬ 
definite descriptions and the elimination of such errors will therefore 
increase the validity of the state tax deed. 


RESALES OF STATE LAND 

During 1934 there were 35,312 acres of state lands sold back to in¬ 
dividuals. This was 2.65 per cent of the land listed as of January 1, 1934. 
During 1935 there were 170,364 acres sold back to individuals. This was 
13 per cent of all lands listed as of January 1, 1935. 

If land owned by the state is steadily sold back to individuals 
ever a period of years, it is an indication that the land is desirable for 
private exploitation or use, and that adjustments have been made which 
enable it to be profitable under private ownership. Appendix Table 7 is 
included to indicate where and to what extent these resales are taking 
place. Resales should be encouraged where it is desirable that the land 
be in private ownership and subject to taxation, and where the most likely 
use of the land will coincide with "beneficial public policy." In other 
cases, when the state lands are in sufficiently large tracts, a dedication 
of such lands for better long-time use as forests, parks, or game pre¬ 
serves might be preferable. If public ownership is undesirable and private 
ownership likely to result in misuse, a leasing system, under which the 
land v/ould be subject to taxation and its use by the lessee restricted by 
a competent board seems desirable. In any event, the opportunity for the 
state to avoid a repetition of the present delinquencies and to prevent 
continued or new maladjustments resulting from land speculation should hot 
bo overlooked. 

Resales of land have been particularly rapid in 1934 and 1935 in 
Quitman, George, and Jackson counties. In Quitman county the sailing down 
of the bonded indebtedness of drainage districts has again opened the 


19 



■ ■ . 

v*. ■ . : 











—- 



y y 


PERCENT 

10 a BELOW 

11 TO 20 
21 TO 30 
3ra ABOVE 


FIGURE 7. PERCENT OF LAND ON LAND ROLL TO 
JANUARY 1,1936, INDEFINITELY DESCRIBED 
(DOES NOT EXCLUDE 1934-35 SALES) 


DATA COMPILEO FROM RECORDS OF THE 
STATE LAND COMMISSIONER'S OFFICE 


PREPAREO BY: 

STATE LAND PLANNING SPECIALIST 
REGION VI 


UNITED STATES DEPARTMENT OF AGRICULTURE 

BUREAU OF AGRICULTURAL ECONOMICS 
AND 

FARM SECURITY ADMINISTRATION 
IN COOPERATION WITH 

WORKS PROGRESS ADMINISTRATION 





20 








































































































possibility for profitable faming on much of this undeveloped land. -Z/ In 
George county good soil types are hastening the sale of cut-over tax re¬ 
verted land, and in Jackson county two causes - oil prospects and a local 
market for pulpwood - have encouraged the buying of state land. 

In 1936 the Governor was forced to doclare a "holiday" against 
the wholesale patenting of state lands in which numbers of fraudulent prac¬ 
tices were alleged. The principal violation seems to have been the matter 
of dishonesty in signing as original owners ,W Also, a legislative inves¬ 
tigation was instituted. 


THE STATUS OF DRAINAGE LIENS ON STATS OWNED LANDS 

A law passed in 1936 provided: "When any land is situated in a 
drainage district and is subject to any special drainage assessment which 
is secured by a lien on such land, such lien shall be held in abeyance 
during the period the property is owned by the state and immediately upon 
the title passing from the state by virtue of a sale such lien shall again 
become effectivo." W 

There are certain legal differences in the interpretation of this 
law that have not boon decided by a court of competent jurisdiction. Until 
the term "abeyance" as used in this particular instance is clarified by the 
court, thoro can bo no unanimous agreement as to the accumulation of drain¬ 
age taxes on state owned land. However, when land is bought from the state 
it again becomes subject to drainage assessments, as held by the Supreme 
Court when it stated that "drainage assessments are merely suspended, while 
the state holds the forfeited tax title to drainage lands. When they re¬ 
turn to private ownership, the purchasers from the state must pay the 
drainago assessments." 1 W 

The drainage districts have been authorized by law 2 / to purchase 
from the state any lands lying within their respective districts that have 
matured to the state. Such sales are made under the same conditions as 
provided in the sale of land to individuals, except that the drainage dis¬ 
tricts are not subject to the limitation on the quantity of land they may 
purchase. 


A further provision regarding land in drainage districts makes it 
necessary that the applicant furnish the Land Commissioner a certificate 
signed by the President or Secretary of the District Board of Drainage 
Commissioners certifying that satisfactory arrangements have been made for 
payment of drainage taxes accruing upon lands subsequent to the sale of 
delinquent taxes. 

7/ Sgg "QUANTITIES OF STATE OWNED LAND BY COUNTIES, The Delta Overflow Area. 
8/ Memphis Commercial Appeal, October 1, 1936. 

9/ Chapter 174, Laws of the State of Mississippi, 1936. 

10/ Covington v. Meletio, 168 Mississippi 497. 


21 - 







It is expected that the status of drainage liens on state owned 
lands will be clarified in the near future by a decision of the courts in 
a case now pending. 


EFFECT OF REVERSION ON TAX BASE 


One effect of the reversion of land to the state for taxes is 
necessarily a reduction of the general property tax base. A determination 
of the precise amount of reduction in revenue is beyond the immediate pur¬ 
view of this study. However, Appendix Table 8, the value and reliability 
of which is limited as stated therein, has been included as a partial in¬ 
dication of revenue loss to the counties from tax delinquency and rever¬ 
sion. This table should be examined carefully and used cautiously. 


SUMMARY OF FINDINGS AND CONCLUSIONS 

1. The lav/s governing delinquency and reversion in Mississippi 
are so constructed that in many instances the man who pays taxes rather 
than the man who fails to pay them is penalized. 

2. There is evidence of carelessness entering into the records of 
officials who administer the laws pertaining to the general property tax. 

3. Although the law provides for the striking-off of indefinite 
descriptions, it has not been done. 

4. Contiguous blocks of state land have not been dedicated for 
recreational purposes, forests, and game preserves, although the lav; makes 
provision for such action. 

5. The entire study points to a need for seme reform in the general 
property tax system, especially as regards forest taxation. 

6. Corrected land use and scientific assessments would greatly 
reduce delinquency. 

7. The continual heavy reversion of land in areas where the great¬ 
est amount of state owned land was already on the land rolls demonstrates 
that at least since 1932 and up to 1935 nothing has been done to correct 
the basic causes. 


8. The liberality of construction demanded by the redemption law 
itself makes for laxity in the enforcement of the law. 

PROPOSALS FOR CONTDTTSD STUDY 

1. Choose for intensive study two counties from each of the four 
areas showing heavy delinquency. 


22 





2. Determine some of the basic causes of delinquency from general 
knowledge of the county and by going into the field for observations and 
interviews. 

3. Study the consequences in these counties of the removal of 
these tracts of land from the tax base. 

4. Find out the size of farms in the area, type of tenure, and 
type of land use under which the land became delinquent. 

5. Determine, if possible, whether or not the land would support 
profitable farming. 

6. Study the possibilities of a better use for these lands, es¬ 
pecially where a number of blocks are contiguous. 


PROPOSED ADMINISTRATIVE SET-UP FOR STATE OWNED LANDS 

The following proposed organization of the administration of state 
owned lands has as its objective the abolition of the office of State Land 
Commissioner and the placing of its functions under a Division of Delin¬ 
quent Taxes of the State Tax Commission: 

I. Proposed Set-Up of the Division of Delinquent Taxes. 

The work of the land commissioner in the administration 
and resale of state lands is an administrative task and re¬ 
quires technical competency. It is therefore recommended that: 

1. The state land commissioner be selected by the State Tax 

Commission with the approval of the Governor. 

a. The tenure of office is to be indefinite and he shall 
be subject to removal at any time on the grounds of 
incompetency, inefficiency, or neglect. 

b. Salary to be paid shall be of such amount as to obtain 
an adequately trained man for the place. 

c. Ho shall be the administrative head of the Division of 
Delinquent Taxes, responsible for accepting, recording, 
and reselling lands which have reverted to the state 
for non-payment of taxes; the recommending of tracts 
for carrying out the law providing for creation of 
forest reserves, etc. ;11/ and the transfer of these 
lands to the proper administrative authorities when 
such tracts are approved by the legislature. 

2. An adequate field personnel shall be appointed by the land 

commissioner and approved by the State Tax Commission which 


11/ Chapter 153, Laws of Mississippi, 1934. 


23 - 



" —— 

















• • : 




* ; 


. 












































* 































































- 







































































shall determine their fitness for the positions by exami¬ 
nations. 


a. Field men will be directly responsible to the land 
commissioner and subject to removal by him for in¬ 
efficiency or incompetence. 

b. It shall be the duty of the field representatives: 

(1) To locate, survey, and appraise at its true sale 
value each parcel of state owned land. The price 
for land sold to individuals shall be based on 
these appraisals. 

(2) To determine whether or not land matured under a 
definite or indefinite description. 

(3) To see that the tax rolls are properly kept in 
order to prevent former owners or ’’squatters” from 
living tax-free on state owned lands. 


At least one of the field men shall be an expert in land 
use planning, and it shall be his duty to determine the 
best uses that should be made of state owned land and 
make recommendations through the land commissioner as 
to what land is best suited to be used under the law 
which provides for the creation of state forests, game 
and fish preserves, recreational centers, and other 
public purposes ,}±J The land commissioner shall recom¬ 
mend to the legislature through the State Tax Commis¬ 
sion the designation of these lands, and the adminis¬ 
tration shall be in the hands of the Forestry Commission 
and State Game and Fish Commission as provided by law. 


3. Office deputies, draftsmen, and clerks shall be appointed 
by the state land commissioner from a list of eligibles 
approved in writing by the State Tax Commission and shall 
be directly responsible to the land commissioner for all 
work performed. They can be removed for cause by the land 
commissioner. Duties of the office force: 

a. The office force under direction of the Attorney General 
shall clear records of all tracts of land with indefinite 
descriptions and send lists of such lands to county tax 
assessors. The descriptions shall be corrected in the 
counties end lands resold. Those tracts purchased by 
individuals shall be added to the tax rolls; the remain¬ 
ing tracts shall then mature to the state under definite 
descriptions as provided by law .±~J 

b. These records shall be kept up to date by a regular in¬ 
ventory of delinquent lands as to (1) actual area, (2) 
type of lends delinquent, and (5) actual amount of taxes 


12/ Chapter 153, Laws of Mississippi, 1934. 
13/ Chapter 6038, Mississippi Code, 1930. 


24 





























' 






































< 

































( 


delinquent. This will not only give an adequate and 
up-to-date record but will determine where delinquency 
is acute and provide a basis for the study of causes, 
c. Maps showing tax reverted land shall be prepared at 
regular intervals and be placed in a conspicuous place 
in the state land office and in each county tax as¬ 
sessor’s office. These maps should be prepared in 
such a way that as each parcel of land is sold or 
dedicated for public use, such tracts can be changed 
on the map. 

II. Results of Reorganization. 

This reorganization will: 

1. Fix a definite responsibility for the administration of 
state lands. 

2. Provide an efficient and uniform system of appraisal of 
state lands on which its value and resale will be based. 

3. Determine the best uses for state owned land. 

4. Provide for the resale of land on a basis of its true value 
which will keep land speculation on state lands at a minimum. 

5. Simplify for the people of the state the procedure necessary 
to purchase state owned lands. 

6. Provide a uniform s^rstern of keeping records of state owned 
land. 

7. Provide information for a detailed study of causes of tax 
reversion. 

8. Remove clouds and ambiguities from titles to lands on which 
taxes have been regularly paid by the owners. 

9. Make possible the e nforcement of present laws governing 
delinquency which will do much to place penalties on the 
man who fails to pay rather than on the man who pays his 
taxes. 

Summarily, all of the above results will strengthen the state’s 
title to lands maturing to the state and reduce the abuses now prevalent 
because of lack of enforcement. 


25 - 



























APPENDIX 


List of Citations of Mississippi Laws Relative to Tax Reversion 

For the convenience of the reader the following list of citations 
of Laws of Mississippi froip the 1930 Code and subsequent laws to date is 
appended to the report. These laws deal with the phases of delinquency, 
reversion, redemption, patenting, and administration of state owned lands 
pertinent to the study. 

\ 

CODE OF 1930 


Ch. 61, Secs. 3152-3155 — Assessment of lands sold to the state for taxes. 

Secs. 3247-3275 — Sale and redemption of lands sold for taxes. 

\ 

Ch. 153, Secs. 6007-6060 — Administration of state owned lands; provides 

for the state land commissioner, prescribes 
his duties, and makes rules governing the 
listing of tax forfeited lands and issuing of 
patents. 


LAWS OF 1932 


Ch. 286 — Amends sections 3264, 3265, and 3275 of the 1930 Code. Provides 
a plan for the redemption by owners, other persons interested, 
and mortgagors or holders of deeds of trust on forfeited lands. 

Ch. 130 — Authorizes leasing for game and fish preserves of cut-over 
swamp or overflowed lands owned by the state. 


LAWS OF 1932 EXTRAORDINARY SESSION 

Ch. 383 — Suspends Sections of the 1930 Code as follows: 3229, 3233, 

3237, 3238, 3247, 3248, 3249, 3256, 3279, 3282, and 3290; also 
Section 3291 as amended by Chapter 152 of Laws of 1932. Pro¬ 
vides for the paying in installments of taxes for 1932-33 and 
1933-34, and for the' redemption within three years from date 
of sale of lands sold for taxes for the fiscal years 1932-33 
and 1933-34. 

LAWS OF 1934 

Ch. 153 — An act creating forests, state parks, and game preserves from 
public lands, and providing for the administration thereof. 

Ch. 188 — Fixes the time for the payment of ad valorem taxes; provides 
when such taxes shall become delinquent and fixes penalties 
for failure to pay such taxes when due; fixes the time for the 
sale of land for delinquent taxes; and provides for listing 
of such lands when sold. Repeals Sections 3229-3256, 3279, 
3282, and 3290 of the 1930 Code and Chs. 180 and 182 of the 
Laws of 1932. 


26 
































Ch, 189 

Ch. 190 

Ch. 193 

Ch. 194 
Ch. 195 

Ch. 196 

Ch. 198 

Ch. 199 

Ch. 227 

Ch. 337 

LAWS OF 

Ch. 39 

Ch, 60 

Ch. 61 

IMS OF 
Ch, 174 


— Provides, principally, an additional method for redeeming land 
sold to the state for 1931 and 1932 taxes and an extension of 
time for redeeming lands sold to the state for 1931 taxes. 

— Provides a method whereby delinquent taxpayers may secure a 
one-year extension of the redemption period. 

— Changes the date for advertising the sale of lands for delin¬ 
quent taxes by suspending until January 1, 1935, the operation 
of certain provisions of Chapter 383, Laws of 1932, Ex. Sess. 

— Similar to Chapter 193. 

-- Provides for the sale of land for delinquent taxes due for 
years prior to 1933 not heretofore sold. Amends Section 3252 
of the 1930 Code. 

— Limits the timo in which action may be brought to cancel the 
state’s title to forfoited lands or to recover such lands. 

— Requires the tax collector to certify to the State Forestry 
Commission a list of lends subject to the forest protection 
tax and sold for taxes. Amends Section 3256 of the 1930 Code. 

— More clearly defines the lion for taxes assessed upon lands 
or personal property. Amends Section 3120 of the 1930 Code. 

— Reduces the per centum damages in the sale of lands delinquent 
for taxes levied under drainage laws. Amends Sections 4440 and 
4488 of the Code of 1930. 

— Provides a throe-year period for the redemption of land for¬ 
feited for delinquency of 1931 taxes. 

1935, EXTRAORDINARY SESSION 


— Authority is granted to the attorney general to prosecute for 
waste or unlawful removal of timber or minerals from state lands. 

— Provision is made for the redemption of lands delinquent for 
1931 and 1932 taxes by drainage districts. 

-- Authorizes the issuance of a state forfeited land patent to 
drainage districts upon payment of three years’ taxes. 

1936 


— "An act to provide for additional help for the state land com¬ 
missioner; to provide a more adequate system for keeping the 
records of the state land office; to provide for a revision 
of the records of state forfeited tax land; to authorize the 
state land commissioner, with the approval of the governor, to 


27 











































sell or contract for tho salo of state forfeited tax lands, 
and to prescribe the minimum price and the terms and condi¬ 
tions of such sale; and to amend Sections 6008, 6013, 6035, 
6036, and Section 6044 of the Mississippi Code of 1930 and 
to amend Section 4488 of the- Mississippi Code of 1930 as 
amended by Section 2 of Chapter 227, Laws of Mississippi, 

1934; and to repeal Sections 4445 and 6037 of the Mississippi 
Code of 1930; and for other purposes.” 

Ch. 223 — Authorizes state support of fire control on state owned land 
by the State Forestry Commission, and requires its employees 
to report trespasses on such lands. 

Ch. 280 -- Provides for the redemption of forfeited lands by municipali¬ 
ties and tho sale of such lands. 

Ch. 297 -- Authorizes drainage commissioners to lease or sell land bought 
from the state. 


Ch. 298 — Authorizes drainage commissioners to buy lands forfeited to 
the state for taxes. 

Ch. 307 -- Establishes penalty for committing of waste or unlawful removal 
of timber or minerals on tax forfeited lands. 


- 28 - 

















































Tables Containing Data Relative to Tax Reversion 


Tablo 1. Total land on Land Commissioner’s rolls as of January 1, 1936, 
and comparison of percentage that acreage on land rolls was of 
total area of each county on January 1, 1934 and January 1, 1936. 
(Note: All definitely and indefinitely described land included. 
Land sold back excluded from total described land.) 


County 

Approximate 
total area 

Amount of state 
owned land as of 
Jan. 1, 1936 

per cent state owned 
land is of total area 
Jan. 1, 1936: Jan. 1, 1934 


(acres) 

(acres) 

(per cent) 

(per cent) 

Adams 

272,640 

4,762.0 

1.75 

.06 

Alcorn 

247,040 

2,017.5 

.82 

.85 

Amito 

456,960 

24,899.3 

5.45 

4.5 

Attala 

457,600 

26,656.0 

5.8 

3.8 

Eenton 

253,440 

8,192.0 

3.2 

1.1 

Bolivar 

562,560 

22,565.0 

4.0 

4.0 

Calhoun 

370,560 

26,037.0 

7.0 

5.9 

Carro11 

399,360 

14,167.0 

3.5 

2.3 

Chickasaw 

320,640 

28,358.25 

8.8 

10.2 

Choctaw 

264,960 

34,565.5 

13.0 

10.0 

Claiborne 

312,960 

14,799.0 

4.7 

4.3 

Clarke 

432,000 

45,269.0 

10.5 

3.0 

Clay 

261,120 

39,931.0 

15.3 

9.8 

Co ahoma 

339,200 

16,454.0 

4.9 

3.7 

Copiah 

492,160 

12,289.5 

2.5 

2.0 

Covington 

262,400 

16,983.65 

6.5 

4.9 

DeSoto 

304,000 

2,378.0 

.78 

.65 

Forrest 

295,680 

13,831.0 

4.7 

4.1 

Franklin 

350,080 

22,111.0 

6.3 

5.4 

George 

304,000 

43,465.5 

14.3 

14.6 

Greene 

454,400 

45,123.0 

10.2 

9.2 

Grenada 

282,880 

15,458.0 

5.5 

3.1 

Hancock 

300,160 

8,844.0 

2.9 

3.6 

Harrison 

364,800 

37,435.44 

10.3 

6.9 

Hinds 

549,120 

6,128.0 

1.1 

.7 

Holmes 

480,640 

21,250.0 

4.4 

3.7 

Humphreys 

261,120 

51,311.0 

19.7 

12.0 

Issaquena 

259,840 

99,334.0 

38.2 

35.6 

Itawamba 

338,560 

23,754.0 

7.0 

5.1 

Jackson 

454,400 

24,958.0 

5.5 

10.0 

Jasper 

426,880 

6,890.0 

1.6 

.86 

Jefferson 

324,480 

4,065.0 

1.3 

.81 

Jeff. Davis 

258,560 

7,298.0 

2.8 

2.1 

Jones 

445,440 

13,466.5 

3.0 

2.4 

Fompcr 

481,280 

36,098.0 

7.5 

3.3 

Lafayette 

424,960 

27,523.5 

6.5 

4.7 

Lamar 

316,800 

10,830.0 

3.4 

2.6 

Lauderdale 

448,000 

17,096.9 

3.8 

1.0 

Lawrence 

267,520 

26,788.5 

10.0 

2.4 

Leake 

368,640 

10,278.17 

2.8 

2.1 


29 



































Table 1. (Continued) 


County- 


Lee 

Leflore 

Lincoln 

Lowndes 

Madison 

Marion 

Marshall 

Monroe 

Montgomery 

Keshoba 

Newton 

Noxubee 

Oktibbeha 

Panola 

Pearl River 

Perry- 

Pike 

Pontotoc 

Prentiss 

Quitman 

Rankin 

Scott 

Sharkey 

Simpson 

Smith 

Stone 

Sunflower 

Tallahatchie 

Tate 

Tippah 

Tishomingo 

Tunica 

Union 

Walthall 

Warren 

Washington 

Wayne 

Webster 

Wilkinson 

Winston 

Yalobusha 

Yazoo 

TOTAL 

AVERAGE 

Data obtained 



Amount of state 

Per cent state owned 

Approximate 

owned land as of 

land is of total area 

total area 

Jan. 1, 1936 

Jan. 1, 1936 

Jon. 1, 1934 

(acres) 

(acres) 

(per cent) 

(per cent) 

286,720 

2,840.0 

.99 

.76 

366,080 

16,183.0 

4.42 

3.9 

369,920 

35,482.0 

9.6 

6.1 

319,360 

2,763.0 

.87 

.56 

464,000 

2,864.52 

.62 

.4 

342,400 

44,665.0 . 

13.0 

11.5 

440,960 

11,362.0 

2.6 

1.9 

492,800 

10,251.0 

2.1 

1.3 

254,720 

2,555.0 

1.0 

.31 

359,040 

13,265.0 

3.7 

2.5 

363,520 

25,046.3 

6.9 

3.5 

436,480 

883.0 

.2 

.06 

292,480 

10,636.5 

3.6 

3.1 

445,440 

25,376.65 

5.7 

5.7 

510,080 

7,377.0 

1.4 

1.1 

412,160 

77,215.0 

18.7 

16.1 

260,480 

9,467.8 

3.6 

2.1 

316,160 

13,757.0 

4.4 

3.4 

261,760 

3,970.0 

1.5 

1.4 

252,800 

52,977.12 

21.0 

16.1 

506,240 

21,118.0 

4.2 

3.8 

382,080 

15,207.0 

4.0 

1.7 

270,080 

34,703.0 

12.8 

11.1 

368,000 

10,839.5 

2.9 

1.3 

400,640 

28,872.5 

7.2 

5.8 

283,520 

60,260.0 

21.3 

20.5 

431,360 

9,537.0 

2.2 

2.2 

402,560 

43,332.5 

10.8 

7.7 

256,000 

3,388.5 

1.3 

1.2 

285,440 

5,213.0 

1.8 

.36 

273,920 

3,358.0 

1.2 

1.3 

267,520 

28,763.0 

10.8 

8.4 

263,680 

1,487.0 

. 56 

.15 

248,960 

8,545.0 

3. 4 

3.3 

366,080 

14,747.0 

4.0 

3.5 

462,720 

30,610.0 

6.6 

4.8 

519,680 

28,952.0 

5.6 

5.2 

266,240 

37,430.58 

14.1 

10.0 

426,880 

333.0 

.08 

.14 

382,080 

16,929.0 

4.4 

2.3 

313,600 

9,863.0 

3.1 

2.1 

579,200 

14,354.0 

2.5 

2.9 

29,671,680 

1,711,440.68 

5.8 

4.5 

361,850 

20,871.22 

5.8 

4.5 


from: Records of the State Land Commissioner. 


30 



































Table 2. Comparison of percentage that indefinite descriptions were of 
total amount of land on state land rolls January 1, 1934, with 
percentage that indefinite maturities were of total amount of 
maturities in 1935. 


County 

Total state land Jan. 1, 1934 

Lands 

maturing in 1935 

Total 

Indefi¬ 

nitely 

described 

Indefinite 
is of 
total 

Tot al 

Indefi¬ 

nitely 

described 

Indef init< 
is of 
total 


(acres) 

(acres) 

(per cent) 

(acres) 

(acres) 

(per cent 

Adams 

152 

152 

100.00 

4,6.10 

822 

17.83 

Alcorn 

2,112 

952 

45.08 

-- 

-— 

— 

Amite 

20,781 

3,051 

14.68 

11,723 

1,378 

11.75 

Attala 

17,332 

1,717 

9.91 

11,320 

696 

6.15 

Benton 

2,799 

1,299 

46.41 

5,973 

640 

10.71 

Bolivar 

22,587 

7,972 

35.29 

3,289 

305 

9.27 

Calhoun 

21,978 

3,768 

17.14 

7,169 

264 

3.68 

Carroll 

9,227 

.2,022 

21.91 

5,659 

377 

6.66 

Chickasaw 

32,836 

11,795 

35.92 

— 

— 

— 

Choctaw 

26,543 

1,653 

6.23 

14,252 

425 

2.98 

Claiborne 

13,490 

12,198 

90.42 

2,751 

2,086 

75.83 

Clarke 

13,110 

830 

6.33 

35,447 

316 

.89 

Clay 

25,568 

5,298 

20.72 

14,442 

1,363 

9.44 

Coahoma 

12,651 

5,588 

44.17 

6,092 

7 

.11 

Copiah 

9,828 

1,278 

13.00 

3,847 

382 

9.93 

Covington 

12,986 

1,736 

13.37 

5,423 

195 

3.60 

DeSoto 

1,966 

606 

30.82 

1,838 

66 

3.59 

Forrest 

12,152 

132 

1.09 

3,991 

102 

2.56 

Franklin 

19,010 

8,805 

46.32 

4,017 

482 

12.00 

George 

44,404 

12,917 

29.09 

6,257 

93 

1.49 

Greene 

41,602 

2,597 

6.24 

22,019 

694 

3.15 

Grenada 

8,717 

63 

.72 

7,152 

10 

.14 

Hancock 

10,902 

1,302 

11.94 

— 

— 

— 

Harrison 

25,081 

1,433 

5.71 

17,148 

2,137 

12.46 

Hinds 

3,857 

1,278 

33.13 

2,582 

17 

. 66 

Holmes 

17,791 

2,711 

15.24 

4,979 

780 

15.67 

Humphreys 

31,449 

8,165 

25.96 

23,063 

1,338 

5.80 

Issaquena 

92,561 

12,302 

13.29 

11,292 

651 

5.77 

Itawamba 

17,422 

9,208 

52.85 

7,082 

2,408 

34.00 

Jackson 

45,633 

2,638 

5.78 

5,563 

83 

1.49 

Jasper 

3,667 

247 

6.74 

3,876 

46 

1.19 

Jefferson 

2,644 

2,544 

96.22 

1,776 

1,129 

63.57 

Jeff. Davis 

5,527 

790 

14.29 

2,420 

258 

10.66 

Jone s 

10,773 

1,403 

13.02 

3,040 

106 

3.49 

Kemper 

15,791 

2,951 

18.69 

20,913 

2,565 

12.27 

Lafayette 

20,098 

10,511 

52.30 

9,318 

1,162 

12.47 

Lamar 

8,162 

1,334 

16.34 

4,200 

56 

1.33 

Lauderdale 

4,439 

634 

14.28 

13,526 

617 

4.56 

Lawrence 

6,344 

1,359 

21.42 

21,562 

1,233 

5.72 

Leake 

7,655 

1,030 

13.46 

3,215 

52 

1.62 

Lee 

2,185 

1,435 

65.68 

819 

96 

11.72 


31 





















































Table 2. (Continued) 


Total state land Jan. 1, 1934 : Lands maturing in 1935 


County 

• 

• 

• 

• 

Total : 

Indefi- : 
nitely : 
described: 

Indefinite: 
is of : 

to t al 

Total 

Indefi- : 
nitely : 

described: 

Indefinite 
is of 
total 


(acres) : 

(acres) : 

(per cent) : 

(acres) 

(acres) : 

(per cent) 

Leflore 

14,172 

630 

4.45 

5,449 

0 

0 

Lincoln 

22,557 

2,007 

8.90 

1,267 

4 

.32 

Lownde s 

1,773 

126 

7.11 

15,435 

240 

1.55 

Madison 

1,846 

461 

24.97 

1,688 

12 

.71 

Marion 

39,318 

6,698 

17.04 

6,495 

212 

3.26 

Marshall 

8,545 

3,067 

35.89 

4,446 

348 

7.83 

Monroe 

6,181 

3,286 

53.16 

2,097 

101 

4.82 

Montgomery 

796 

76 

9.55 

4,150 

550 

13.25 

Neshoba 

8,842 

2,342 

26.49 

4,504 

454 

10.08 

Newton 

12,743 

703 

5.52 

14,570 

604 

4.15 

Noxubee 

256 

116 

45.31 

627 

18 

2.87 

Oktibbeha 

9,001 

821 

9.12 

2,783 

330 

11.86 

Panola 

25,528 

7,748 

30.35 

2,405 

885 

36.80 

Pearl River 

5,630 

405 

7.19 

1,762 

0 

0 

Perry 

66,356 

2,780 

4.19 

22,322 

235 

1.05 

Pike 

5,581 

1,021 

18.29 

5,129 

70 

1.36 

Pontotoc 

10,692 

8,012 

74.93 

3,724 

3,244 

87.11 

Prentiss 

3,654 

1,774 

48.55 

954 

226 

23.69 

Qu it man 

40,769 

5,494 

13.48 

22,471 

1,668 

7.42 

Rankin 

19,090 

645 

3.38 

4,483 

20 

.45 

Scott 

6,595 

175 

2.65 

9,598 

270 

2.81 

Sharkey 

30,081 

1,075 

3.57 

6,137 

585 

9.53 

Simpson 

4,882 

372 

7.62 

6,486 

199 

3.07 

Smith 

23,222 

1,622 

6.98 

8,574 

316 

3.69 

Stone 

58,019 

1,166 

2.01 

9,941 

36 

.36 

Sunflower 

9,582 

3,042 

31.75 

786 

0 

0 

Tallahatchie 

30,805 

3,093 

10.04 

15,064 

664 

4.41 

Tate 

2,988 

796 

26.64 

1,630 

130 

7.98 

Tippah 

1,016 

456 

44.88 

4,498 

1,677 

37.28 

Tishomingo 

3,438 

1,438 

41.83 

— 

— 

— 

Tunica 

22,512 

2,390 

10.62 

6,832 

1 

.01 

Union 

404 

84 

20.79 

1,243 

242 

19.47 

Walthall 

8,278 

1,018 

12.30 

1,099 

24 

2.18 

Warren 

12,957 

3,545 

27.36 

4,061 

298 

7.34 

Washington 

22,143 

1,190 

5.37 

10,126 

218 

2.15 

Wayne 

27,154 

2,997 

11.04 

2,464 

16 

.65 

Webster 

26,707 

2,137 

8.00 

13,365 

23 

.17 

Wilkinson 

578 

338 

58.48 

921 

0 

0 

Winston 

8,937 

697 

7.80 

13,538 

1,070 

8.02 

Yalobusha 

6,685 

905 

13.54 

5,062 

431 

8.51 

Yazoo 

17,012 

1,433 

8.42 

4,368 

449 

10.28 

TOTAL 

1,331,117 

227,885 

17.12 

585,999 

41,307 

7.05 

AVERAGE 

16,233 

2,779 

17.12 

7,513 

530 

7.05 


Data obtained from: Records of the State Land Commissioner. 


32 
































Table 3. Net increase in amount and. percentage of land on Land Commis¬ 
sioner's rolls - January 1, 1934 to January 1, 1936. (Note: 
Land sold back to individuals in 1934 and 1935 not included 
in totals of January 1, 1936.) , 



Total land on rolls 

Increase in land on land 

County 

Jan. 1, 1934 

Jan. 1, 1936 

rolls from 

Jam. 1, 1934 to Jan. 1, 1936 


(acres) 

(acres) 

(acres) 

(per cent) 

Adams 

152 

4,762.0 

4,610.0 

303.29 

Alcorn 

2,112 

2,017.5 

94.5 

- 4.47 

Amite 

20,781 

24,899.3 

4,118.3 

19.82 

Attala 

17,532 

26,656.0 

9,324.0 

53.80 

Benton 

2,799 

8,192.0 

5,393.0 

192.68 

Bolivar 

22,587 

22,565.0 

22.0 

.10 

Calhoun 

21,978 

26,037.0 

4,059.0 

18.47 

Carroll 

9,227 

14,167.0 

4,940.0 

53.54 

Chickasaw 

32,836 

28,358.25 

- 4,477.75 

- 13.64 

Choctaw 

26,543 

34,565.5 

8,022.5 

30.22 

Claiborne 

13,490 

14,799.0 

1,309.0 

9.70 

Clarke 

13,110 

45,269.0 

32,159.0 

245.30 

Clay 

25,568 

39,931.0 

14,363.0 

56.18 

Coahoma 

12,651 

16,454.0 

3,803.0 

30.06 

Copiah 

9,828 

12,289.5 

2,461.5 

25.05 

Covington 

12,986 

16,983.65 

3,997.65 

30.78 

DeSoto 

1,966 

2,378.0 

412.0 

20.96 

Forrest 

12,132 

13,831.0 

1,699.0 

14.00 

Franklin 

19,010 

22,111.0 

3,101.0 

16.31 

George 

44,404 

43,465.5 

938.5 

- 2.11 

Greene 

41,602 

46,123.0 

4,521.0 

10.87 

Grenada 

8,717 

15,458.0 

6,741.0 

77.33 

Hancock 

10,902 

8,844.0 

- 2,058.0 

- 18.88 

Harrison 

25,081 

37,435.44 

12,354.44 

49.26 

Hinds 

3,857 

6,128.0 

2,271.0 

58.88 

Holmes 

17,791 

21,250.0 

3,459.0 

19.44 

Humphreys 

31,449 

51,311.0 

19,862.0 

63.16 

Issaquena 

92,561 

99,334.0 

6,773.0 

7.32 

Itawamba 

17,422 

23,754.0 

6,352.0 

36.34 

Jackson 

45,633 

24,958.0 

-20,675.0 

- 45.31 

Jasper 

3,667 

6,890.0 

3,223.0 

87.89 

Jefferson 

2,644 

4,065.0 

1,421.0 

53.74 

Jeff. Davis 

5,527 

7,298.0 

1,771.0 

32.04 

Jones 

10,773 

13,466.5 

2,693.5 

25.00 

Kemper 

15,791 

36,098.0 

20,307.0 

128.60 

Lafayette 

20,098 

27,523.5 

7,425.5 

36.95 

Lamar 

8,162 

10,830.0 

2,668.0 

32.69 

Lauderdale 

4,439 

17,096.9 

12,657*9 

285.15 

Lawrence 

6,344 

26,788.5 

20,444.5 

322.27 

Le ake 

7,655 

10,278.17 

2,623.17 

34.27 

Lee 

2,185 

2,8-xO. 0 

655.0 

29.98 

Leflore 

14,172 

16,183.0 

2,011.0 

14.19 


33 - 



















































Table 3. (Continued) 


County 


Lincoln 

Lowndes 

Madison 

Marion 

Marshall 

Monroe 

Montgomery 

Neshoba 

Newton 

Noxubee 

Oktibbeha 

Panola 

Pearl River 

Perry 

Pike 

Pontotoc 

Prentiss 

Quitman 

Rankin 

Scott 

Sharkey 

Simpson 

Smith 

St one 

Sunflower 

Tallahatchie 

Tate 

Tippah 

Tishomingo 

Tunica 

Union 

Walthall 

Warren 

Washington 

Wayne 

Webster 

Wilkinson 

Winston 

Yalobusha 

Yazoo 

TOTAL 

AVERAGE 

Data obtained 


Total land on rolls : Increase in land on land 

: rolls from 

Jan. 1, 1934 : Jan. 1, 1936 :Jan. 1, 1934 to Jan. 1, 1936 


(acres) 

(acres) 

(acres) 

(per con 

: 22,557 

35,482.0 

12,925.0 

57.30 

: 1,773 

2,763.0 

990.0 

55.84 

: 1,846 

2,864.52 

1,018.52 

55.17 

: 39,318 

44,665.0 

5,347.0 

13.60 

: 8,545 

11,362.0 

2,817.0 

32.97 

: 6,181 

10,251.0 

4,070.0 

65.85 

: 796 

2,555.0 

1,759.0 

220.98 

: 8,842 

13,265.0 

4,423.0 

50.02 

: 12,743 

25,046.3 

12,303.3 

96.55 

: 256 

883.0 

627.0 

244.92 

: 9,001 

10,636.5 

1,635.5 

18.17 

25,528 

25,376.65 

151.35 

.59 

: 5,630 

7,377.0 

1,747.0 

31.03 

: 66,356 

77,215.0 

10,859.0 

16.36 

: 5,581 

9,467.8 

3,836.8 

69.64 

: 10,692 

13,757.0 

3,065.0 

28.67 

: 3,654 

3,970.0 

316.0 

8.65 

: 40,769 

52,977.12 

12,208.12 

29.94 

: 19,090 

21,118.0 

2,028.0 

10.62 

: 6,595 

15,207.0 

8,612.0 

130.58 

: 30,081 

34,703.0 

4,622.0 

15.37 

: 4,882 

10,839.5 

5,957.5 

122.03 

: 23,222 

28,872.5 

5,650.5 

24.33 

: 58,019 

60,260.0 

2,241.0 

3.86 

: 9,582 

9,537.0 

45.0 

.47 

: 30,805 

43,332.5 

12,527.5 

40.67 

2,988 

3,388.5 

400.5 

13.40 

: 1,016 

5,213.0 

4,197.0 

413.09 

: 3,438 

3,358.0 

80.0 

- 2.33 

: 22,512 

28,763.0 

6,251.0 

27.77 

: 404 

1,487.0 

1,083.0 

268.07 

: 8,278 

8,545.0 

267.0 

3.23 

: 12,957 

14,747.0 

1,790.0 

13.81 

: 22,143 

30,610.0 

8,467.0 

38.24 

: 27,154 

28,952.0 

1,798.0 

6.62 

: 26,707 

37,430.58 

10,723.58 

40.15 

: 578 

333.0 

245.0 

- 42.39 

: 8,937 

16,929.0 

7,992.0 

89.43 

: 6,685 

9,863.0 

3,178.0 

47.54 

: 17,012 

14,354.0 

- 2,658.0 

- 15.62 

: 1,331,117 

1,711,440.68 

380,323.68 

28.57 

: 16,233.1 

20,871.2 

4,633.1 

28.57 


from: Records of the State Land Commissioner. 


- 34 - 































Table 4. Amount and percentage of state owned lands sold back into private 
ownership in 1934 and 1935. (Note: In 1934 an emergency act of 
the Legislature extended time for redemption of land from two to 
three years. For this reason there were no maturities in 1934.) 


County 

■Amount of 
land state 
owned Jan. 
:1, 1934 

State owned lands 
sold back in 1934 

Amount of 
land state 
owned Jan. 

1, 1935 

State owned lands 
sold back in 1935 

Amount 

Per cent 

• 

• 

Amount : 

Per cer 


(ac re s) 

(acres) 

(per cent) 

(acres) 

(acres) : 

(per cen 

Adams 

152 

0 

0 

152 

0 

0 

Alcorn 

2,112 

86.5 

4.10 

2,025.5 

8.0 

.39 

Amite 

20,781 

327.5 

1.58 

20,453.5 

7,277.0 

35.58 

Attala 

17,332 

878.0 

5.07 

16,454.0 

1,118.0 

6.79 

Benton 

2,799 

160.0 

5.72 

2,639.0 

420.0 

15.92 

Bolivar 

22,587 

570.0 

2.52 

22,017.0 

2,741.0 

12.45 

Calhoun 

21,978 

0 

0 

21,978.0 

3,110.0 

14.15 

Carroll 

9,227 

199.0 

2.16 

9,028.0 

520.0 

5.76 

Chickasaw 

32,836 

1,143.0 

3.48 

31,693.0 

3,334.75 

10.52 

Choctaw 

26,543 

1,287.5 

4.85 

25,255.5 

4,942.0 

19.57 

Claiborne 

13,490 

0 

0 

13,490.0 

1,442.0 

10.69 

Clarke 

13,110 

674.0 

5.14 

12,436.0 

2,614.0 

21.02 

Clay 

25,568 

80.0 

.31 

25,488.0 

0 

0 

Coahoma 

12,651 

C 

0 

12,651.0 

2,289.0 

18.09 

Copiah 

9,828 

508.5 

5.17 

9,319.5 

877.0 

9.41 

Covington 

12,986 

743.35 

5.72 

12,242.65 

682.0 

5.57 

DeSoto 

1,966 

0 

0 

1,966.0 

1,426.0 

72.53 

Forrest 

12,132 

40.0 

.33 

12,092.0 

2,252.0 

18.62 

Franklin 

19,010 

111.0 

.58 

18,899.0 

805.0 

4.26 

George 

44,404 

2,883.5 

6.49 

41,520.5 

4,312.0 

10.39 

Greene 

41,602 

710.0 

1.71 

40,892.0 

16,788.0 

41.05 

Grenada 

8,717 

120.0 

1.38 

8,597.0 

291.0 

3.38 

Hancock 

10,902 

2,058.0 

18.88 

8,844.0 

0 

0 

Harrison 

25,081 

120.0 

.48 

24,961.0 

4,673.56 

18.72 

Hinds 

3,857 

80.0 

2.07 

3,777.0 

231.0 

6.12 

Holmes 

17,791 

360.0 

2.02 

17,431.0 

1,160.0 

6.65 

Humphreys 

31,449 

580.0 

1.84 

30,869.0 

2,621.0 

8.49 

Issaquena 

92,561 

908.0 

.98 

91,653.0 

3,611.0 

3.94 

Itawamba 

17,422 

141.0 

.81 

17,281.0 

609.0 

3.52 

Jackson 

45,633 

3,270.0 

7.17 

42,363.0 

22,968.0 

54.22 

Jasper 

3,667 

0 

0 

3,667.0 

653.0 

17.81 

Jefferson 

2,644 

0 

0 

2,644.0 

355.0 

13.43 

Jeff. Davis 

5,527 

238.0 

4.31 

5,289.0 

411.0 

7.77 

Jones 

10,773 

225.0 

2.09 

10,548.0 

121.5 

1.15 

Kemper 

15,791 

120.0 

.76 

15,671.0 

486.0 

3.10 

Lafayette 

20,093 

25.0 

.12 

20,073.0 

1,867.5 

9.30 

Lamar 

8,162 

27.0 

.33 

8,135.0 

1,505.0 

18.50 

Lauderdale 

4,439 

158.5 

3.57 

4,280.5 

709.6 

16.57 

Lawrence 

6,344 

5S1.5 

9.17 

5,762.5 

536.0 

9.30 

Leake 

7,655 

170.0 

2.22 

7,485.0 

421.83 

5.64 

Lee 

2,185 

34.0 

1.56 

2,151.0 

130.0 

6.04 

Lefloro 

14,172 

2,798.0 

19.74 

11,374.0 

640.0 

5.63 




35 - 




















































« 


















Table 4. (Continued) 



Amount of 
land state 

State owned lands 
sold back in 1934 

Amount of 
land state 

State owned lands 
sold back in 1935 

County 

owned Jan. 
1, 1934 

Amount 

Per cent 

owned Jan. 

1, 1935 

Amount 

Per cent 

Lincoln 

(acres) 

22,557 

(acres) 

896.0 

(per cent) 

3.97 

(acres) 

21,661.0 

(acres) 

1,614.0 

(per cent) 

7.45 

Lownde s 

1,773 

37.0 

2.09 

1,736.0 

240.0 

13.82 

Madison 

1,846 

395.0 

21.40 

1,451.0 

274.48 

18.92 

Marion 

39,318 

819.0 

2.08 

38,499.0 

329.0 

.85 

Marshall 

8,545 

340.0 

3.98 

8,205.0 

1,289.0 

15.71 

Monroe 

6,181 

0 

0 

6,181.0 

80.0 

1.29 

Montgomery 

796 

0 

0 

796.0 

338.0 

42.46 

Neshoba 

8,842 

0 

0 

8,842.0 

81.0 

.92 

Newton 

12,743 

1,100.6 

8.64 

11,642.4 

1,166.1 

10.02 

Noxubee 

256 

0 

0 

256.0 

0 

0 

Oktibbeha 

9,001 

629.0 

6.99 

8,372.0 

518.5 

6.19 

Panola 

25,528 

297.35 

1.16 

25,230.65 

2,259.0 

8.95 

Pearl River 

5,630 

0 

0 

5,630.0 

15.0 

.27 

Perry 

66,356 

326.0 

.49 

66,030.0 

11,137.0 

16.87 

Pike 

5,581 

341.2 

6.11 

5,239.8 

901.0 

17.20 

Pontotoc 

10,692 

659.0 

6.16 

10,033.0 

0 

0 

Prentiss 

3,654 

80.0 

2.19 

3,574.0 

558.0 

15.61 

Quitman 

40,769 

884.0 

2.17 

39,885.0 

9,378.88 

23.51 

Rankin 

19,090 

5.0 

. 026 

19,085.0 

2,450.0 

12.84 

Scott 

6,595 

200.0 

3.03 

6,395.0 

786.0 

12.29 

Sharkey 

30,081 

571.0 

1.90 

29,510.0 

944.0 

3.20 

Simpson 

4,882 

0 

0 

4,882.0 

528.5 

10.83 

Smith 

23,222 

931.5 

4.01 

22,290.5 

1,992.0 

8.94 

Stone 

58,019 

0 

0 

58,019.0 

7,700.0 

13.27 

Sunflower 

9,582 

0 

0 

9,582.0 

831.0 

8.67 

Tallahatchie 

30,805 

56.0 

.18 

30,749.0 

2,480.5 

8.07 

Tate 

2,988 

80.0 

2.68 

2,908.0 

1,149.5 

39.53 

Tippah 

1,016 

0 

0 

1,016.0 

301.0 

29.63 

Tishomingo 

3,438 

0 

0 

3,438.0 

80.0 

2.33 

Tunica 

22,512 

0 

0 

22,512.0 

581.0 

2.58 

Union 

404 

0 

0 

404.0 

160.0 

39.60 

Walthall 

8,278 

600.0 

7.25 

7,678.0 

232.0 

3.02 

Warren 

12,957 

56.0 

.43 

12,901.0 

2,215.0 

17.17 

Washington 

22,143 

714.0 

3.22 

21,429.0 

945.0 

4.41 

Wayne 

27,154 

120.0 

.44 

27,034.0 

545.0 

2.02 

Webster 

26,707 

877.0 

3.28 

25,830.0 

1,764.43 

6.83 

Wilkinson 

578 

0 

0 

578.0 

1,166.0 

201.73 

Winston 

8,937 

540.0 

6.04 

8,397.0 

4,806.0 

57.23 

Yalobusha 

6,685 

280.0 

4.19 

6,405.0 

1,604.0 

25.04 

Yazoo 

17,012 

1,061.0 

6.24 

15,951.0 

5,965.0 

37.40 

TOTAL 

1,331,117 

35,311.5 

2.65 

1,295,805.5 

170,363.63 

13.15 

AVERAGE 

16,233.1 

: 430.6 

2.65 

15,802.5 

2,077.6 

13.15 


Data obtained from: Records of the State Land Commissioner. 




36 









































Table 5. The proportion that general property tax receipts are of 
general fund receipts for the state for fiscal years 1929 
to 1935 inclusive. 


Year 

Total general 
fund receipts 

General fund receipts obtained 
from general property tax 


(dollars) 

(dollars) 

(per cent) 

1929 

| 11,535,013.96 

& 5,925,860.05 

51.4 

1931 

10,351,954.14 

5,369,184.42 

51.9 

1932 

10,460,361.02 

4,780,118.38 

45.7 

1933 

10,696,292.51 

3,894,670.68 

36.4 

1934 

14,021,203.40 

3,763,985.60 

26.8 

1935 

26,935,888.58 

5,920,003.55 

22.0 


Note: General fund receipts for 1930 not available. 

Data obtained from: State Tax Commission Service Bulletin No . 13, p. 17, 

and Service Bulletin No. 15, p. 9. 


37 






























Table 6. Proportion that general property tax receipts are of all county 
revenue receipts for the fiscal years 1931, 1933, and 1935, by 
counties. 


County 

Per cent general property tax receipts were 
of total revenue receipts 

1931 

1933 

1935 


(per cent) 

(per cent) 

(per cent) 

Adams 

52.65 

60.43 

66.44 

Alcorn 

52.51 

62.65 

62.19 

Amite 

64.19 

40.07 


Attala 

58.74 

57.33 

58.27 

Benton 

56.06 

52.97 

59.33 

Bolivar 

66.08 

61.10 

68.30 

Calhoun 

52.77 

33.80 

53.18 

Carroll 

56.94 

41.89 

58.71 

Chickasaw 

65.08 

54.33 


Choctaw 

67.77 

35.85 

50.33 

Claiborne 

69.74 

73.57 


Clarke 

68.35 

47.72 

59.19 

Clay 

66.65 

54.69 

61.04 

Coahoma 

57.39 


60.96 

Copiah 

'60.63 

54.28 

58.57 

Covington 

69.90 

38.26 

57.92 

DeSoto 

63.92 

68.96 

70.52 

Forrest 

59.66 

49.49 

56.24 

Franklin 

45.78 

54.01 

52.48 

George 

59.00 

55.87 

57.75 

Greene 

54.95 

43.05 


Grenada 

67.79 

'67.81 

68.79 

Hancock 

63.37 

68.30 


Harrison 

63.75 

67.07 


Hinds 

59.65 

60.32 

65.04 

Holmes 

68.42 

63.50 

72.77 

Humphreys 

75.81 

65.26 

81.09 

Issaquena 

76.76 

53.85 


Itawamba 

49.88 

28.59 

45.13 

Jackson 

51.78 

49.31 

46.16 

Jasper 

61.31 

58.19 

48.90 

Jefferson 

59.89 

54.40 

66.48 

Jefferson Davis 

48.07 

35.79 

51.13 

Jones 

62.68 

63.90 

67.55 

Kemper 

56.91 

51.72 

55.56 

Lafayette 

60.78 

51.68 

54.89 

Lamar 

70.84 

62.94 

65.18 

Lauderdale 

64.15 

61.37 

74.83 

Lawrence 

62.51 

40.16 

52.79 

Leake 

59.83 

38.91 

46.50 

Lee 

61.33 

66.41 


Leflore 

62.80 

48.98 

59.75 

Lincoln 

66.96 

53.79 

57.34 


38 













Table 6. (Continued) 


County 


Lowndes 

Madison 

Marion 

Marshall 

Monroe 

Montgomery 

Neshoba 

Newton 

Noxubee 

Oktibbeha 

Panola 

Pearl River 

Perry 

Pike 

Pontotoc 

Prentiss 

Quitman 

Rankin 

Scott 

Sharkey 

Simpson 

Smith 

Stone 

Sunflower 

Tallahatchie 

Tate 

Tippah 

Tishomingo 

Tunica 

Union 

Walthall 

Warren 

Washington 

Wayne 

Webster 

Wilkinson 

Winston 

Yalobusha 

Yazoo 

TOTAL 


Note: Blank 
Data obtained 


Per cent general property tax receipts were 
of total revenue receipts 


1931 

1933 

1935 

(per cent) 

(per cent) 

(per cent) 

54.74 

53.35 

58.74 

59.20 

53.07 

62.47 

63.38 

37.25 


61.70 

48.50 


57.63 

46.24 


58.36 

58.64 

66.76 

68.73 

45.71 

55.85 

72.14 

43.39 

59.71 

65.77 

66.61 


72.39 

51.72 


62.97 

49.70 

54.51 

76.78 

61.09 


71.76 

48.98 


60.24 

59.52 


75.41 

33.00 

51.46 

52.62 

39.71 


71.96 

59.20 

69.36 

63.47 

56.22 


51.99 

55.38 

53.31 

71.64 

61.11 


61.08 

45.36 


69.81 

43.94 

50.70 

58.10 

39.74 


59.46 

64.42 


73.79 

56.59 

66.51 

61.10 

52.22 

60.03 

54.54 

40.67 


72.06 

45.87 


62.66 

65.98 


59.84 

64.29 


53.37 

34.58 

47.46 

70.03 

69.89 


58.03 

62.92 


59.70 

43.72 

57.55 

57.02 

42.38 


65.85 

65.22 


57.13 

35.45 

52.78 

63.08 

* 57.98 


62.63 

50.38 


62.37 

54.55 

59.17 


spaces denote data unavailable, 
from: Reports and records of the State Auditor’s Office, 
Jackson, Mississippi. 


39 





































































































































. 


























, 






































































































































Table 7. Amount of state land sold back to indivuduals, 1928-1935 in¬ 
clusive, and number of years in which sales occurred. 


County 

• 

• 

Amount land sold back to individuals 

No. ye ars 
in which 
sales 
occurred 

1928-1933 

1934 

1935 

• 

• 

1928-1935 : 


(acres) 

(acres) 

(acres) 

(acres) : 

(number) 

Adams 

0 

0 

0 

0 

0 

Alcorn 

•0 

86.5 

8.0 

94.5 

2 

Amite 

1,534.0 

327.5 

7,277.0 

9,138.5 

8 

Attala 

604.0 

878.0 

1,118.0 

2,600.0 

6 

Benton 

0 

160.0 

420.0 

580.0 

2 

Bolivar 

3,505.0 

570.0 

2,741.0 

6,816.0 

8 

Calhoun 

342.0 

0 

3,110.0 

3,452.0 

4 

Carroll 

280.0 

199.0 

520.0 

999.0 

5 

Chickasaw 

4,760.0 

1,143.0 

3,334.75 

9,237.75 

8 

Choctaw 

530.0 

1,287.5 

4,942.0 

6,759.5 

4 

Claiborne 

66.0 

0 

1,442.0 

1,508.0 

3 

Clarke 

1,055.0 

674.0 

2,614.0 

4,343.0 

6 

Clay 

171.0 

80.0 

0 

251.0 

4 

Coahoma 

209.0 

0 

2,289.0 

2,498.0 

3 

Copiah 

1,177.5 

508.5 

877.0 

2,563.0 

8 

Covington 

2,413.0 

743.35 

682.0 

3,838.35 

8 

DeSoto 

120.0 

0 

1,426.0 

1,546.0 

2 

Forrest 

269.5 

40.0 

2,252.0 

2,561.5 

8 

Franklin 

1,152.0 

111.0 

805.0 

2,068.0 

8 

George 

2,333.0 

2,883.5 

4,312.0 

9,528.5 

8 

Greene 

1,430.0 

710.0 

16,788.0 

18,928.0 

6 

Grenada 

160.0 

120.0 

291.0 

571.0 

3 

Hancock 

36.0 

2,058.0 

0 

2,094.0 

2 

Harrison 

272.0 

120.0 

4,673.56 

5,065.56 

5 

Hinds 

391.0 

80.0 

231.0 

702.0 

6 

Holmes 

486.0 

360.0 

1,160.0 

2,006.0 

6 

Humphreys 

1,239.0 

580.0 

2,621.0 

4,440.0 

5 

Issaquena 

6,192.0 

908.0 

3,611.0 

10,711.0 

8 

Itawamba 

130.0 

141.0 

609.0 

880.0 

5 

Jackson 

1,017.0 

3,270.0 

22,968.0 

27,255,0 

8 

Jasper 

2,076.0 

0 

653.0 

2,729.0 

3 

Jefferson 

780.0 

0 

355.0 

1,135.0 

3 

Jeff. Davis 

222.0 

238.0 

411.0 

871.0 

6 

Jones 

842.0 

225.0 

121.5 

1,188.5 

5 

Kemper 

480.0 

120.0 

486.0 

1,086.0 

3 

Lafayette 

383.0 

25.0 

1,867.5 

2,275.5 

6 

Lamar 

413.0 

27.0 

1,505.0 

1,945.0 

6 

Lauderdale 

45.0 

158.5 

709.6 

913.1 

3 

Lawren ce 

115.0 

581.5 

536.0 

1,232.5 

3 

Leake 

601.0 

170.0 

421.83 

1,192.83 

5 

Lee 

50.0 

34.0 

130.0 

214.0 

3 

Leflore 

2,805.0 

2,798.0 

640.0 

6,243.0 

4 

Lincoln. 

1,065.0 

896.0 

1,614.0 

3,575.0 

8 


- 40 - 




































Table 7. (Continued) 


County 

Amount land sold back to individuals 

No. years 
in which 
sales 
occurred 

1928-1933 

1934 

1935 

• 

• 

1928-1935 : 


(acres) 

(acres) 

(acres) 

(acres) 

(number) 

Lownde s 

150.0 

37.0 

240.0 

427.0 

6 

Madison 

515.0 

395.0 

274.48 

1,184.48 

5 

Marion 

665.0 

819.0 

329.0 

1,813.0 

6 

Marshall 

425.0 

340.0 

1,289.0 

2,054.0 

5 

Monroe 

13.0 

0 

80.0 

93.0 

2 

Montgomery 

0 

0 

338.0 

338.0 

1 

Neshoba 

296.0 

0 

81.0 

377.0 

5 

Newton 

125.0 

1,100.6 

1,166.1 

2,391.7 

4 

Noxubee 

0 

0 

0 

0 

0 

Oktibbeha 

0 

629.0 

518.5 

1,147.5 

2 

Panola 

202.0 

297.35 

2,259.0 

2,758.35 

2 

Pearl River 

75.0 

0 

15.0 

90.0 

2 

Perry 

1,177.0 

326.0 

11,137.0 

12,640.0 

6 

Pike 

250.0 

341.2 

901.0 

1,492.2 

6 

Pontotoc 

1,717.0 

659.0 

0 

2,376.0 

4 

Prent. iss 

58.0 

80.0 

558.0 

696.0 

3 

Quitman 

4,174.5 

884.0 

9,378.88 

14,437.38 

6 

Rankin 

804.0 

5.0 

2,450.0 

3,259.0 

7 

Scott 

43.0 

200.0 

786.0 

1,029.0 

4 

Sharkey 

2,044.0 

571.0 

944.0 

3,559.0 

6 

Simpson 

321.0 

0 

528.5 

849.5 

3 

Smith 

2,099.75 

931.5 

1,992.0 

5,023.25 

7 

Stone 

286.0 

0 

7,700.0 

7,986.0 

5 

Sunflower 

213.0 

0 

831.0 

1,044.0 

3 

Tallahatchie 

1,066.38 

56.0 

2,480.5 

3,602.88 

5 

Tate 

80.0 

80.0 

1,149.5 

1,309.5 

3 

Tippah 

7.0 

0 

301.0 

308.0 

2 

Tishomingo 

300.0 

0 

80.0 

380.0 

3 

Tunica 

180.0 

0 

581.0 

761.0 

5 

Union 

319.0 

0 

160.0 

479.0 

2 

Walthall 

690.5 

600.0 

232.0 

1,522.5 

3 

Warren 

900.5 

56.0 

2,215.0 

3,171.5 

6 

Washington 

5,948.0 

714.0 

945.0 

7,607.0 

7 

Wayne 

1,291.5 

120.0 

545.0 

1,956.5 

8 

Webster 

1,011.5 

877.0 

1,764.42 

3,652.92 

7 

Wilkinson 

0 

0 

1,166.0 

1,166.0 

1 

Winston 

194.0 

540.0 

4,806.0 

5,540.0 

6 

Yalobusha 

414.0 

280.0 

1,604.0 

2,298.0 

5 

Yazoo 

1,676.5 

1,061.0 

5,965.0 

8,702.5 

6 

TOTAL 

71,483.13 

35,311.5 

170,363.62 

277,158.25 



Data obtained from: Records of the State Land Commissioner. 


- 41 



































t 













Table 8. Estimated annual loss in revenue caused by land reversion, by 
counties. (Eased on lands owned by the state through tax re¬ 
version January 1, 1936.) 


County 

Assessed 
value per 
acre 

State owne 

Total 

■d lands :d 
Assessed 
value 

Average 
mi11age 
3/ ° 

Loss 

in 

revenue 


(dollars) 

(acres) 

(dollars) 

(mills) 

(dollars) 

Adams 

4.06 

4,762.0 

19,333.72 

14.80 

286.14 

Alcorn 

2.97 

2,017.5 

5,991.97 

40.65 

243.57 

Amite* 

4.25 

24,899.3 

105,822.02 

41.04 

4,342.94 

Attala* 

2.54 

26,656.0 

67,706.24 

43.76 

2,962.83 

Benton 

3.01 

8,192.0 

24,657.92 

31.50 

776.72 

Bolivar 

6.60 

22,565.0 

148,929.00 

32.09 

4,779.13 

Calhoun 

2.22 

26,037.0 

57,802.14 

55.55 

3,210.91 

Carroll 

2.52 

14,167.0 

35,700.84 

33.36 

1,190.98 

Chickasaw* 

3.90 

28,358.25 

110,597.18 

60.18 

6,655.74 

Choctaw 

2.35 

34,565.5 

81,228.93 

51.11 

4,151.61 

Claiborne 

2.95 

14,799.0 

43,657.05 

45.00 

1,964.57 

Clarke - 

2.06 

45,269.0 

93,254.14 

70.15 

6,541.78 

Clay 

3.97 

39,931.0 

158,526.07 

34.86 

5,526.22 

Coahoma 

5.02 

16,454.0 

82,599.08 

25.59 

2,113.71 

Copiah 

3.46 

12,289.5 

42,521.67 

45.50 

1,934.74 

Covington* 

3.99 

16,983.65 

67,764.76 

37.74 

2,557.44 

DeSoto 

4.92 

2,378.0 

11,699.76 

36.74 

429.85 

Forrest 

3.62 

13,831.0 

50,068.22 

24.37 

1,220.16 

Franklin 

2.63 

22,111.0 

58,414.93 

36.70 

2,143.83 

George 

3.04 

43,465.5 

132,135.12 

43.25 

5,714.84 

Greene 

1.98 

46,123.0 

91,323.54 

31.63 

2,888.56 

Grenada** 

3.39 

15,458.0 

52,402.62 

38.91 

2,038.99 

Hancock 

1.46 

8,844.0 

12,912.24 

71.65 

925.16 

Harrison 

4.47 

37,435.44 

167,336.42 

56.11 

9,389.25 

Hinds 

5.66 

6,128.0 

34,684.48 

24.91 

863.99 

Holmes 

3.06 

21,250.0 

65,025.00 

37.37 

2,429.98 

Humphreys 

4.37 

51,311.0 

224,229.07 

65.98 

14,794.63 

Issaquena 

3.71 

99,334.0 

368,529.14 

42.38 

15,618.26 

Itawamba 

2.08 

23,754.0 

49,408.32 

59.15 

2,922.50 

Jackson 

2.62 

24,958.0 

65,389.96 

37.60 

2,458.66 

Jasper 

1.99 

6,890.0 

13,711.10 

34.03 

466.59 

Jefferson 

3.52 

4,065.0 

13,495.80 

37.38 

504.47 

Jeff. Davis 

3.98 

7,298.0 

29,046.04 

38.71 

1,124.37 

Jones 

3.03 

13,466.5 

40,803.50 

37.78 

1,541.56 

Kemper 

3.08 

36,098.0 

111,181.84 

49.32 

5,483.49 

Lafayette* 

2.25 

27,523.5 

61,927.88 

41.38 

2,562.57 

Lamar 

2.94 

10,830 • 0 

31,840.20 

35.28 

1,123.32 

Lauderdale 

3.13 

17,096.9 

53,513.30 

30.80 

1,648.21 

Lawrence 

3.00 

26,788.5 

80,365.50 

44.63 

3,586.71 

Le ake 

2.81 

10,278.17 

28,881.66 

38.57 

1,113.97 

Lee 

5.21 

2,840.0 

14,796.40 

38.84 

574.69 

Leflore 

4.19 

16,183.0 

67,806.77 

31.06 

2,106.08 

Lincoln 

4.49 

35,482.0 

159,314.18 

49.16 

7,831.89 

Lovra.de s 

5.34 

2,763.0 

14,754.42 

20.11 

296.71 

Madison 

3.72 

2,864.52 

10,656.01 

23.97 

255.42 

Marion 

4.00 

44,665.0 

178,660.00 

32.98 

5,892.21 

Marshall 

3.52 

11,362.0 

39,994.24 

31.58 

1,263.02 


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Table 8. (Continued) 



Assessed 

State owned lands £7 

A.verage 

Loss 

County 

value per 
acre 

Total 

Assessed 

value 

millage 

3/ 

in 

revenue 


(dollars) 

(acres) 

(dollars) 

(mills) 

(do liars) 

Monroe* 

3.63 

10,251.0 

37,211.13 

23.40 

870.74 

Montgomery 

2.30 

2,555.0 

5,876.50 

53.25 

312.92 

Ne shoba 

3.71 

13,265.0 

49,213.15 

43.03 

2,117.64 

Newton 

3.03 

25,046.3 

75,890.29 

61.84 

4,693.06 

Noxubee 

4.09 

883.0 

3,611.47 

36.58 

132.11 

Oktibbeha 

5.05 

10,636.5 

53,714.33 

42.10 

2,261.37 

Panola 

3.70 

25,376.65 

93,893.61 

35.67 

3,349.19 

Pearl River 

1.89 

7,377.0 

13,942.53 

35.93 

500.96 

Perry 

2.01 

77,215.0 

155,202.15 

54.04 

8,387.12 

Pike 

5.04 

9,467.8 

47,717.71 

51.53 

2,458.89 

Pontotoc* 

3.56 

13,757.0 

48,974.92 

76.00 

3,722.09 

Prentiss 

3.48 

3,970.0 

13,815.60 

45.15 

623.77 

Quitman 

2.11 

52,977.12 

111,781.72 

43.41 

4,852.44 

Rankin 

2.60 

21,118.0 

54,906.80 

46.81 

2,570.19 

Scott 

2.02 

15,207.0 

30,718.14 

46.12 

1,416.72 

Sharkey 

3.51 

34,703.0 

121,807.53 

34.94 

4,255.96 

Simpson 

3.01 

10,839.5 

32,626.90 

54.89 

1,790.89 

Smith 

2.87 

28,872.5 

82,864.08 

64.05 

5,307.44 

Stone 

2.59 

60,260.0 

156,073.40 

48.72 

7,603.90 

Sunflower* 

5.00 

9,537.0 

47,685.00 

31.06 

1,481.10 

Tallahatchie 

3.17 

43,332.5 

137,364.03 

44.33 

6,089.35 

Tate 

4.00 

3,388.5 

13,554.00 

47.42 

642.73 

Tippah 

3.20 

5,213.0 

16,681.60 

46.25 

771.52 

Tishomingo 

2.31 

5,358.0 

7,756.98 

44.86 

347.98 

Tunica 

3.00 

28,763.0 

86,289.00 

36.40 

3,140.92 

Union 

4.21 

1,487.0 

6,260.27 

55.95 

350.26 

Walthall* 

3.00 

8,545.0 

25,635.00 

31.45 

806.22 

Warren 

4.56 

14,747.0 

67,246.32 

27.00 

1,815.65 

Washington 

4.60 

30,610.0 

140,806.00 

23.50 

3,308.94 

Wayne* 

2.00 

28,952.0 

57,904.00 

45.84 

2,654.32 

Webster 

2.58 

37,430.58 

96,570.90 

47.92 

4,627.68 

Wilkinson 

3.27 

333.0 

1,088.91 

30.10 

32.78 

Winston 

3.55 

16,929.0 

60,097.95 

39.70 

2,385.89 

Yalobusha 

2.28 

9,863.0 

22,487.64- 

47.73 

1,073.34 

Yazoo 

TOTAL 

3.31 

14,354.0 

1,711,440.68 

47,511.74 

5,505,131.69 

31.82 

1,511.82 

238,720.87 


Data obtained from: 1935 County Tax Levy Sheets, State Tax Commission 
Service Bulletin No. 12, and State Land Commissioner’s Records. 

* Timbered land value not given, uncultivable land value used. 

** Uncultivable land value not given, timbered land value used. 

1/ State owned land value is based on an average assessed value of timbered 
~ lands and uncultivable lands in each county. This average was obtained 
by computing the total combined acreage of uncultivable land in each 
county and dividing by the combined assessed valuation of uncultivable 
and timbered lands based on land assessments for 1934. 

2/ State owned land includes all land indefinitely and definitely described 
on Land Commissioner’s rolls, as of January 1, 1936. 

3/ By adding millage for all districts in the county and dividing by number 
of districts, a simple average of millage for the county was obtained. 


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